New tax system - does the premium price rate include extras?

Could you tell me if the new premium rate car tax in 2017 [above £40,000] is basic list price or the cost with added extras?

Asked on 10 May 2016 by Paul

Answered by Honest John
It has now been confirmed that it is price plus added extras, so you can't, for example, get a car listed at £39k then load it up with £20k's worth of extras and then escape the £310 luxury tax loading for cars over £40,000.
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